New tax treaty Switzerland

作成日 2011年11月10日（木曜）09:00

 The new tax treaty with Switzerland has entered into force on 9 November and will be applicable as of 1 January 2012. The treaty replaces the old version, that dates from 1951.

The treaty avoids double taxation on income and capital gains and gives certainty about the fiscal treatment of income such as business profits, dividend, employment income and pensions. In addition the treaty is meant to avoid tax evasion and foresees in exchange of information.